2023 (11) TMI 242

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....e outset, Mr. Tripathi, learned counsel appearing for the respondents points out that there is an error in the cause title of the present petition. He states that the present petition has been filed in the name of its Director 'Mr. Amit Goyal' instead of 'Kunal Autotech Pvt. Ltd.' 2. The learned counsel appearing for the petitioner submits that the same has happened due to a typographical error. ....

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....enied by an order-in-original dated 25.11.2022 principally on the ground that the petitioner's turnover for the relevant period (May, 2022 to June, 2022) was less than the refund claimed and that the petitioner had availed an excess ITC amounting to Rs.1,86,14,376.6 during the Financial Year 2021-22. This was determined on the basis of a mismatch in the returns (GSTR-2A and GSTR-3B). The petitione....